# Timely Mailing Treated as Timely Filing/Electronic Postmark
> **IRS** · Final regulations; and removal of temporary regulations. · Published 2001-01-11 · Effective 2001-01-11 · 66 FR 2257
## Document
- **Document number:** 01-130
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 2257
- **CFR reference:** 26 CFR 301
- **Publication date:** 2001-01-11
- **Effective date:** 2001-01-11
- **Treasury docket:** TD 8932
## Abstract

This document contains regulations relating to timely mailing treated as timely filing and paying under section 7502 of the Internal Revenue Code. The regulations generally reflect changes to the law made since 1960. In addition, the regulations provide that the date of an electronic postmark will be the filing date under certain circumstances. The regulations affect taxpayers who file documents or make payments or deposits.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/11/01-130/timely-mailing-treated-as-timely-filingelectronic-postmark)
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